Lopez corporation incurred the following costs while manufacturing its product. materials used in product $129,600 advertising expense $49,600 depreciation on plant 70,200 property taxes on plant 21,000 property taxes on store 7,690 delivery expense 31,400 labor costs of assembly-line workers 120,400 sales commissions 42,400 factory supplies used 29,200 salaries paid to sales clerks 54,400 work in process inventory was $14,400 at january 1 and $17,000 at december 31. finished goods inventory was $70,200 at january 1 and $46,400 at december 31. compute cost of goods manufactured. cost of goods manufactured $ compute cost of goods sold. cost of goods sold $

Cost of goods manufactured = $3,67,800

Cost of goods sold = $3,91,600

Explanation:

Manufacturing overhead = Depreciation on plant + Factory supplies used + Property tax on plant

                                          = $70,200 +  $29,200 + $21000

                                          = $120,400

Total manufacturing cost = Material used in production + Labour cost + Manufacturing overhead

                                          = 129,600 + 120,400 + 120,400

                                          = $370,400

Cost of goods manufactured = Total manufacturing cost + Beginning work in process -  Ending work in process

                                                = 370,400 + 14,400 - 17,000

                                                = $3,67,800

Cost of goods sold = Cost of goods manufactured + Beginning finished goods inventory - Ending finished goods inventory

                                = 367,800 + 70,200 - 46,400

                                = $3,91,600

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

answer(b) revenue account which increases;